Our unit has met the new accelerated depreciation policy. Does it need to be adjusted in accounting treatment after tax adjustment?
No adjustment is needed, only tax adjustment is needed when declaring enterprise income tax, and the same depreciation method is not needed in accounting and taxation. In the declaration form, there is a decrease first and then an increase. Can search the article: depreciation of finance and taxation lecture hall! Accelerate depreciation! -Interpretation of the new enterprise income tax return (VI) See the detailed explanation.